EBs that have been revoked
Voluntary Revocation
Organisations that have enrolled with ENTRUST and access landfill tax monies sometimes voluntarily resign their enrolment with ENTRUST. This is called Voluntary Revocation. The main reason for this occurring is that the organisation has accessed and spent landfill tax monies and no longer wish to stay enrolled with ENTRUST. Revocation is recommended for EBs who will no longer access landfill tax money as it removes the requirement for an annual return.
If you wish to voluntarily revoke your organisation please write to the Compliance Manager outlining your Environmental Body name, unique environmental body number and your contact details. Please send this to:
The Compliance Department
ENTRUST
60 Holly Walk
Royal Leamington Spa
Warwickshire
CV32 4JE
Involuntary Revocation
Environmental Bodies must comply with the Landfill Tax Regulation 1996 (as amended) which includes ensuring that all landfill tax money is spent on approved objects.
If the EBs activities are found to be non compliant and a serious breach in the Regulations has taken place, we may refer the EB to HMRC for enforced revocation.
If an organisation is forcibly revoked as an Environmental Body, it means it can no longer receive or spend landfill tax money received from a landfill operator. In addition, HM Revenue & Customs has the power to reclaim tax credits from the landfill operators who gave landfill tax money to the organisation when it was enrolled as an environmental body, if this money has not been spent compliantly.
A list of all those organisations which have been forcibly revoked or have voluntarily revoked can be found here.